730 becomes simplified: 4.7 million do-it-yourself submissions expected
Starting today, consultation of pre-filled forms with 1.3 billion data on bonuses and income. Transmission from 20 May
by Giuseppe Latour and Giovanni Parente
3' min read
Key points
3' min read
The pre-filled form is now in its tenth year. And it is preparing to occupy an increasingly large space in the universe of declarations: the goal, for 2024, is to reach 4.7 million 'do-it-yourself' (as indicated in the Revenue's integrated plan of activities and organisation), which, reasoning on the basis of the 730s transmitted last year, could represent about a fifth of the total.
A further boost, in this process, will come from the simplifications and further enrichment of the model. Thus, this year sees the debut of the simplified and guided version of the form.
Access from today to see your model
.As of this afternoon, as indicated yesterday by a provision signed by the director of the Inland Revenue, Ernesto Maria Ruffini, it will be possible to access with one's credentials (Spid, Cns or Cie) the reserved area of the Inland Revenue website to consult the data made available by the Fiscal Agency, which will be the basis for the 730.
Acceptance, changes and delivery from 20 May
.To make changes, accept the pre-loaded data and submit the model, the deadline is Monday 20 May. To submit the 730 form, there will be time until 30 September 2024, while for those who have to submit Personal Income (such as those with a VAT number), the deadline is 15 October.
New data entries in the template
.The 730, however, in this edition, will have characteristics that will be increasingly closer to the income model and will be able to include data that previously had to be transited by the former Unico. For example, those relating to land revaluations, capital income from foreign sources, subject to substitute tax, and the information required for the fiscal monitoring of cross-border investments and financial assets, which is also necessary to determine the substitute taxes due (Ivafe, Ivie and cryptocurrency tax).
The main new feature of this edition is a new simplified route available to taxpayers, pensioners and employees. The aim is to make it easier to slalom through the data to be checked, or entered, thus avoiding the need to delve into all the details on panels, lines and codes.
The system set up by the Revenue, with its technological partner Sogei, aims to provide a more intuitive interface and a less bureaucratic language. In the typical logic of the web, for those who choose the simplified version, macro-sections will appear, containing all the data relating to the subject.
Home, family and expenses incurred sections
.For example, information on the dwelling, such as income, any rental agreements, mortgage interest, will be collected in the new 'Household' section.
The same applies to the members of the household: information on spouses and children will be found in the 'Family' section. Charges entitling to deductions and allowances will also be found in a customised section called 'Expenses incurred'.
Widening the view to all the data received by the IRS, and entered in the 2024 declarations, we will arrive just under 1.3 billion (1,270,674,831) this year.

